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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 3. ALCOHOLIC BEVERAGES |
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Chapter 5. MALT BEVERAGES |
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Article 4. EXCISE TAXATION |
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Part 2. LOCAL |
| § 3-5-80. Levy and amount of tax |
| § 3-5-81. Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold |
| § 3-5-82. Requirement of markings on containers |
| § 3-5-83. Use of excess tax revenues by consolidated governments and certain counties |
| § 3-5-84. Enforcement of part |
REFS & ANNOS
TITLE 3 Chapter 5 Article 4 Part 2 NOTE
JUDICIAL DECISIONS
THIS PART WAS NOT VIOLATIVE OF THE MUNICIPAL HOME RULE PROVISION OF THE GEORGIA CONSTITUTION. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976) (decided under former Ga. L. 1974, p. 1447).
THIS PART WAS SUFFICIENTLY PRECISE AS TO MEET DUE PROCESS STANDARD OF DEFINITENESS, and was therefore not void for vagueness. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976) (decided under former Ga. L. 1974, p. 1447).
RATIONAL BASIS FOR IMPOSITION OF TAX. --State's interest in assuring that malt beverages be taxed uniformly throughout state provided sufficient rational basis for imposition of tax even though tax might be imposed without strict regard to financial needs of particular local taxing unit. This tax was not imposed arbitrarily in violation of due process requirements. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976) (decided under former Ga. L. 1974, p. 1447).
THE TAX IMPOSED BY THIS PART WAS A STATE LEVY FOR LOCAL PURPOSES. Blackmon v. Golia, 231 Ga. 381, 202 S.E.2d 186 (1973) (decided under former Ga. L. 1974, p. 1447).
This part did not impose a state tax for state purposes which would invoke constitutional provisions listing state purposes for taxation and requiring that taxation be "for public purposes only"; instead, it imposed a state tax for local purposes, and counties' adherence to tests of constitutional provisions, delineating allowable scope of county purposes of taxation, was all that is required. Chanin v. Bibb County, 234 Ga. 282, 216 S.E.2d 250 (1975) (decided under former Ga. L. 1974, p. 1447).
CONSTRUCTION OF PART. --This part is construed to require that taxes be imposed in mutually exclusive fashion by municipalities within their boundaries and by counties within their unincorporated areas. Chanin v. Bibb County, 234 Ga. 282, 216 S.E.2d 250 (1975) (decided under former Ga. L. 1974, p. 1447).
RESEARCH REFERENCES
AM. JUR. 2D. --45 Am. Jur. 2d, Intoxicating Liquors, §§ 201, 207 et seq.
C.J.S. --48 C.J.S., Intoxicating Liquors, §§ 30, 40, 199 etc.
ALR. --Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 ALR 1316.
THIS PART WAS NOT VIOLATIVE OF THE MUNICIPAL HOME RULE PROVISION OF THE GEORGIA CONSTITUTION. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976) (decided under former Ga. L. 1974, p. 1447).
THIS PART WAS SUFFICIENTLY PRECISE AS TO MEET DUE PROCESS STANDARD OF DEFINITENESS, and was therefore not void for vagueness. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976) (decided under former Ga. L. 1974, p. 1447).
RATIONAL BASIS FOR IMPOSITION OF TAX. --State's interest in assuring that malt beverages be taxed uniformly throughout state provided sufficient rational basis for imposition of tax even though tax might be imposed without strict regard to financial needs of particular local taxing unit. This tax was not imposed arbitrarily in violation of due process requirements. State v. Golia, 235 Ga. 791, 222 S.E.2d 27 (1976) (decided under former Ga. L. 1974, p. 1447).
THE TAX IMPOSED BY THIS PART WAS A STATE LEVY FOR LOCAL PURPOSES. Blackmon v. Golia, 231 Ga. 381, 202 S.E.2d 186 (1973) (decided under former Ga. L. 1974, p. 1447).
This part did not impose a state tax for state purposes which would invoke constitutional provisions listing state purposes for taxation and requiring that taxation be "for public purposes only"; instead, it imposed a state tax for local purposes, and counties' adherence to tests of constitutional provisions, delineating allowable scope of county purposes of taxation, was all that is required. Chanin v. Bibb County, 234 Ga. 282, 216 S.E.2d 250 (1975) (decided under former Ga. L. 1974, p. 1447).
CONSTRUCTION OF PART. --This part is construed to require that taxes be imposed in mutually exclusive fashion by municipalities within their boundaries and by counties within their unincorporated areas. Chanin v. Bibb County, 234 Ga. 282, 216 S.E.2d 250 (1975) (decided under former Ga. L. 1974, p. 1447).
RESEARCH REFERENCES
AM. JUR. 2D. --45 Am. Jur. 2d, Intoxicating Liquors, §§ 201, 207 et seq.
C.J.S. --48 C.J.S., Intoxicating Liquors, §§ 30, 40, 199 etc.
ALR. --Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 ALR 1316.